Specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3). - 05/2017-State Tax (Rate) - Tripura SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
No refund of unutilised input tax credit for specified goods where input tax exceeds output tax under Tripura SGST notification. Specifies goods for which no refund of unutilised input tax credit is allowed under clause (ii) of the proviso to sub section (3) of section 54 of the Tripura SGST Act when input tax rates exceed output rates; lists textile fabrics, knitted fabrics, railway locomotives, rolling stock, maintenance vehicles, parts, track fixtures and signalling equipment, and adopts Customs Tariff Act interpretation rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No refund of unutilised input tax credit for specified goods where input tax exceeds output tax under Tripura SGST notification.
Specifies goods for which no refund of unutilised input tax credit is allowed under clause (ii) of the proviso to sub section (3) of section 54 of the Tripura SGST Act when input tax rates exceed output rates; lists textile fabrics, knitted fabrics, railway locomotives, rolling stock, maintenance vehicles, parts, track fixtures and signalling equipment, and adopts Customs Tariff Act interpretation rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
